(1) Any person who fails to report, to the relevant authority, an offence which is in progress shall be sentenced to a penalty of imprisonment for a term of up to one year.

(2) Any person who fails to notify the relevant authority of any offence, which has been committed but where it is still possible to limit its consequences, shall be sentenced according to the provisions of the aforementioned paragraph.

(3) Where the victim is a child (not having yet attained his fifteenth year) a person physically or mentally handicapped or a pregnant woman who cannot defend herself as a result of her pregnancy, the penalty to be imposed according to aforementioned paragraphs shall be increased by one half.